In current literature, the problem of financing small businesses is often explained in connection with the concept of Financial Gap. Generally speaking, this concept indicates that the existence of asymmetric information between the two parties that is, the owners of small businesses and financial institutions is a cause to loan denials. By applying an Ethnomethodological research perspective, this paper attempts to reinterpret the Financial Gap. By adopting this perspective, the aim is to contribute to the understanding of the Financial Gap through the analysis of the concepts used by each party in explaining the financial situations. We combined a set of data collected by in-depth interviews with the data collected by questionnaires. The idea was to capture the concepts by which the two parties interpret the Financial Gap in depth and width. The study concludes that causes to the rise of the Financial Gap have linguistic explanations. It arises from the two parties' use of different styles of language. The owners of small businesses often apply vocabularies that are compatible with the everyday activities of running the business. In contrast to this, financial institutions, like banking industries, expect that the owners of small businesses support their informational needs by rational models and formal vocabularies related to the basis of accounting that are used by big industries. The differences in styles of language become visible when the two parties, in a dissimilar way, treat ambiguities, address possibilities and constraints, present risks as well as deal with information needed for decision-making.

The traditional tutoring method of the academic thesis is controlled by a set of prearranged meetings between a single instructor and one or two students. In such a setting, dialogue and directives upon the subject matter is carried out, to a great extent, in isolation. In the traditional approach instructors appear as a "master" who knows what is required from the students to reach a typical academic thesis. The modernized manuals and writings that prescribe the tutoring activities added two instructive dimensions to the traditional approach, namely, psychological and institutional dimensions (see, e.g., Frenckner 1986; Hagman 1994; Cook 1980). The objective was to change the traditional tutoring method. The inclusion of these dimensions helped the pedagogical view of tutoring to be theoretically improved. However, observation of the current tutoring practices shows that inclusions of these instructive dimensions could not substantially support that tutoring in accounting be shifted from the traditional framework. The purpose of this study has been to reflect on the practice of group tutoring (PGT) designed to increase social interaction and reduce the problem of isolation embodied in the current approach of tutoring. A phenomenological view point is applied to approach, to observe, and to conceptualize social engagement in the practice of group tutoring in the field of accounting. Some of the findings are that the approach of group tutoring helps the increase of knowledge interaction, facilitates social relationship and dialogue among the students and teachers, improve the students' performance beyond their individual capabilities, and enhances students' and teachers' engagement in searching after practical accounting knowledge related to the basis of the community of professional accountants.